https://www.taxtmi.com/caselaws?id=41433 Appellate authorities under the Customs Act may waive pre-deposit wholly or partly on hardship grounds and may impose a reduced deposit with conditions; non-compliance with that conditional order can validly lead to dismissal of the appeal. The Court also held that a penalty proceeding begun under the repealed Sea Customs Act, 1878 could continue after the Customs Act, 1962 came into force because the saving and transitional scheme preserved pending liability, subject to Section 6 of the General Clauses Act, 1897. On that basis, the penalty under the earlier law remained legally sustainable. en-us Thu, 25 Jan 1973 00:00:00 +0530 Thu, 03 Jun 2010 11:55:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41433 Appellate authorities under the Customs Act may waive pre-deposit wholly or partly on hardship grounds and may impose a reduced deposit with conditions; non-compliance with that conditional order can validly lead to dismissal of the appeal. The Court also held that a penalty proceeding begun under the repealed Sea Customs Act, 1878 could continue after the Customs Act, 1962 came into force because the saving and transitional scheme preserved pending liability, subject to Section 6 of the General Clauses Act, 1897. On that basis, the penalty under the earlier law remained legally sustainable. Case-Laws Central Excise Thu, 25 Jan 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41433